The Revenue Department is responsible for the administration, collection and enforcement of the city's sales and use tax and hotel/motel accommodations tax ordinances and regulations. The primary objectives of the program are: 1) to ensure that all appropriate taxes are properly collected and remitted by businesses; 2) to educate and inform businesses and others about the tax laws and requirements; and 3) monitor business activity that may affect the tax status of the business and/or Nogales's  revenue base. In addition, the Division is responsible for handling customer service inquiries on sales and use tax. The objectives for the Revenue Division focus on taxpayer education, revenue enhancement, automation and refinement of existing processes, and high job and customer service performance standards for the Division staff.

Do I need a sales tax license?

All business operating in the City of Nogales must apply for a sales or use tax license. Even businesses that do not "sell" anything must obtain a City Use Tax License. The licensing process ensures that the City has current emergency notification information and that the area is properly zoned for your business activity.

"Doing business in the City" means providing or performing services, or selling, leasing, renting, delivering or installing tangible personal property for storage, use, or consumption within the city. Doing business in the city includes, but is not limited to, any one of the following activities by a person:

1. Directly, indirectly, or by a subsidiary maintains a building, store, office, sales room, warehouse, or other place of business within the city;
2. Sends one or more employees, agents or commissioned sales persons into the taxing jurisdiction to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons;
3. Maintains one or more employees, agents or commissioned sales persons on duty at a location within the taxing jurisdiction;
4. Owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; or
5. Makes more than one delivery into the taxing jurisdiction within a twelve-month period.

How do I get a license?

License applications are available from the Revenue Division by calling (520) 287-6571 and ask for the Revenue Department, coming into City Hall to pick one up, or by downloading the application below. When you submit the application, please mail in the original and one copy. There is a one-time license fee of $15.00 for sales tax licenses. There s no fee for a use tax license. The licensing process takes approximately 10-20 days from the date the application is received before the license is issued. Home-based businesses are not allowed in the city.

Sales/Use Tax License Application - (PDF File)
 

Do I have to renew the license?

The City of Nogales Sales and Use Tax License is valid until your business is discontinued, sold, or the license is revoked or suspended. The license is not transferable. If a business is purchased or sold, both you and the new owner are personally liable for payment of taxes.

Revenue Staff:

Email the Finance Department